03/28/2011 CAPE MAY - LOWER CAPE MAY REGIONAL
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1208 1164 1160
Pupils on Roll - Special Full-Time 427 452 457
Pupils on Roll - Special Shared-Time 7 16 14
Subtotal - Pupils On Roll 1642 1632 1631
Private School Placements 4 7 11
Pupils Sent to Other Districts-Reg Prog 8 5 5
Pupils Sent to Other Dists-Spec Ed Prog 46 37 50
Pupils Received 1 1 1
Pupils in State Facilities 6 5
CAPE MAY - LOWER CAPE MAY REGIONAL
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 546,181
Revenues from Local Sources:
Local Tax Levy 10-1210 16,761,633 17,432,098 17,780,740
Tuition 10-1300 21,122 22,488
Transportation Fees from Other LEAs 10-1420-1440 82,531 200,000 100,000
Interest Earned on Capital Reserve Funds 10-1XXX 60 125 125
Unrestricted Miscellaneous Revenues 10-1XXX 81,347 150,000 80,000
SUBTOTAL 16,925,571 17,803,345 17,983,353
Revenues from State Sources:
Extraordinary Aid 10-3131 54,377
Other State Aids 10-3XXX 11,421
Categorical Special Education Aid 10-3132 822,314 805,867 805,867
Equalization Aid 10-3176 462,409 118,399 118,399
Categorical Security Aid 10-3177 342,349 355,713 355,713
Adjustment Aid 10-3178 6,717,342 6,295,881 6,572,620
Categorical Transportation Aid 10-3121 1,165,900 1,201,101 1,201,101
SUBTOTAL 9,576,112 8,776,961 9,053,700
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 63,302 56,909 57,852
Equalization Aid - ARRA ESF 16-4520 98,680
Equalization Aid - ARRA GSF 17-4521 3,820
Education Jobs Fund 18-4522 336,678
SUBTOTAL 165,802 56,909 394,530
Actual Revenues (Over)/Under Expenditures 472,160
TOTAL OPERATING BUDGET 27,139,645 27,183,396 27,431,583
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,130
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 26,415 22,450
TOTAL REVENUES FROM STATE SOURCES 26,415 22,450
Revenues from Federal Sources:
Title I 20-4411-4416 225,076 252,738 214,830
Title II 20-4451-4455 87,592 74,455
I.D.E.A. Part B (Handicapped) 20-4420-4429 453,692 443,048 430,000
Other 20-4XXX 544,478 583
TOTAL REVENUES FROM FEDERAL SOURCES 1,223,246 783,961 719,285
TOTAL GRANTS AND ENTITLEMENTS 1,254,791 806,411 719,285
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 7,162 45,202
Revenues from Local Sources:
Local Tax Levy 40-1210 1,401,784 1,427,947 1,413,460
Miscellaneous 40-1XXX 115
TOTAL REVENUES FROM LOCAL SOURCES 1,401,899 1,427,947 1,413,460
Revenues from State Sources:
Debt Service Aid Type II 40-3160 174,783 156,836 155,808
TOTAL LOCAL REPAYMENT OF DEBT 1,576,682 1,591,945 1,614,470
Actual Revenues (Over)/Under Expenditures -24,754
TOTAL REPAYMENT OF DEBT 1,551,928 1,591,945 1,614,470
TOTAL REVENUES/SOURCES 29,946,364 29,581,752 29,765,338
CAPE MAY - LOWER CAPE MAY REGIONAL
Advertised Appropriations
Budget Category Account 2009-10 2010-11 2011-12
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 9,282,668 8,809,704 8,757,314
Special Education 11-2XX-100-XXX 2,453,292 2,450,018 2,465,464
Bilingual Education 11-240-100-XXX 30,043 18,000 18,000
Vocational Programs - Local 11-3XX-100-XXX 30,000 30,000 30,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 211,289 207,968 213,249
School Sponsored Athletics 11-402-100-XXX 556,162 497,076 538,385
Other Instructional Programs 11-4XX-100-XXX 254 10,000 10,000
Support Services:
Tuition 11-000-100-XXX 2,816,501 2,741,725 2,606,277
Attendance and Social Work Services 11-000-211-XXX 28,010 37,773 38,690
Health Services 11-000-213-XXX 212,545 232,871 237,886
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 28,536 47,918 49,091
Guidance 11-000-218-XXX 501,222 558,321 571,142
Child Study Teams 11-000-219-XXX 656,291 674,855 687,009
Improvement of Instructional Services 11-000-221-XXX 342,210 354,428 347,597
Educational Media Services - School Library 11-000-222-XXX 290,487 327,553 323,004
Instructional Staff Training Services 11-000-223-XXX 37,141 42,000 42,000
General Administration 11-000-230-XXX 569,303 608,226 614,846
School Administration 11-000-240-XXX 971,450 1,035,493 1,001,771
Central Svcs & Admin Info Technology 11-000-25X-XXX 282,426 287,154 289,251
Operation and Maintenance of Plant Services 11-000-26X-XXX 2,686,824 2,521,755 2,645,860
Student Transportation Services 11-000-270-XXX 1,248,046 1,263,383 1,321,880
Personal Services - Employee Benefits 11-XXX-XXX-2XX 3,500,290 4,113,465 4,330,727
Food Services 11-000-310-XXX 175,000 125,000 125,000
Total Support Services Expenditures 14,346,282 14,971,920 15,232,031
TOTAL GENERAL CURRENT EXPENSE 26,909,990 26,994,686 27,264,443
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 125 125
Equipment 12-XXX-XXX-73X 227,234 92,000 92,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 47,819 27,809
TOTAL CAPITAL EXPENDITURES 227,234 139,944 119,934
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX 2,421 19,500 19,500
Total Adult Education - Local 2,421 19,500 19,500
TOTAL SPECIAL SCHOOLS 2,421 19,500 19,500
Transfer of Funds to Charter Schools 10-000-100-56X 29,266 27,706
OPERATING BUDGET GRAND TOTAL 27,139,645 27,183,396 27,431,583
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 5,130
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 2,864 2,435
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 20,154 17,130
Nonpublic Nursing Services 20-XXX-XXX-XXX 3,397 2,885
Total State Projects 26,415 22,450
Federal Projects:
Title I 20-XXX-XXX-XXX 225,076 252,738 214,830
Title II 20-XXX-XXX-XXX 87,592 74,455
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 453,692 443,048 430,000
Other Special Projects 20-XXX-XXX-XXX 544,478 583
Total Federal Projects 1,223,246 783,961 719,285
TOTAL GRANTS AND ENTITLEMENTS 1,254,791 806,411 719,285
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 1,551,928 1,591,945 1,614,470
TOTAL REPAYMENT OF DEBT 1,551,928 1,591,945 1,614,470
Total Expenditures 29,946,364 29,581,752 29,765,338
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 29,946,364 29,581,752 29,765,338
CAPE MAY - LOWER CAPE MAY REGIONAL
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2009 6/30/2010 6/30/2011 6/30/2012
Unassigned:
General Operating Budget 651,763 442,254 429,032 429,032
Repayment of Debt 294,973 319,727 45,202 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 11,704 11,764 11,889 12,014
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 795,670 532,959 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 267,363 267,363
CAPE MAY - LOWER CAPE MAY REGIONAL
Advertised Per Pupil Cost Calculations
2011 - 2012
2008-09 2009-10 2010-11 2010-11 2011-2012
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 13574 14076 13866 14174 14387
Total Classroom Instruction 8407 8717 8456 8601 8648
Classroom-Salaries and Benefits 8028 8351 8110 8246 8238
Classroom-General Supplies and Textbooks 365 357 266 295 339
Classroom-Purchased Services and Other 14 9 81 59 70
Total Support Services 1571 1534 1669 1705 1739
Support Services-Salaries and Benefits 1304 1394 1500 1533 1573
Total Administrative Costs 1260 1303 1327 1409 1403
Administration-Salaries and Benefits 955 1032 1036 1112 1109
Legal Costs 0 26 17 17 14
Total Operations and Maintenance of Plant 1666 1808 1704 1729 1815
Operations & Maintenance of Plant-Salary & Ben. 763 854 868 887 896
Total Food Services Costs 87 108 75 77 77
Total Extracurricular Costs 482 552 506 519 558
Total Equipment Costs 177 141 56 57 57
Employee Benefits as a % of Salaries 18.4 20.4 24.6 24.5 25.9
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2011 Comparative Spending Guide and can be found on the Department of Education's Internet address:
http://www.state.nj.us/ education under Finance, when available. This publication is available in the board office and public
libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 budgeted appropriations
presented in this advertised budget. Total Comparative Per Pupil Cost is defined as current expense exclusive of tuition
expenditures, transportation, residential costs, and judgments against the school district. For all years, it also
includes the restricted entitlement aids. With the exception of Total Equipment Cost, each of the other per pupil cost
calculations presented is a component of the total comparative per pupil cost, although all components are not shown.
CAPE MAY - LOWER CAPE MAY REGIONAL
Unusual Revenues and Appropriations ___________________________________
Line Number Revenue Source or 11-12 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues: 0 Total Unusual Appropriations: 0
CAPE MAY - LOWER CAPE MAY REGIONAL
Shared Services -- Description of Shared Services_________________________________________________
Cape May City Elementary School - Child Study Team Supervision
NP Transportation
Speech Therapy
West Cape May Elementary - Guidance Services
NP Transportation
Lower Township Elementary - School Resource Officer
Public Works
Athletic Fields/Gymnasiums
CAPE MAY - LOWER CAPE MAY REGIONAL
22a. Estimated Tax Rate Information ______________________________
A. Estimated 11-12 School Tax Rate__________________________________
CAPE MAY CITY
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 5,673,742 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 2,799,904,065 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 0.2026 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 6,124,770 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 2,799,904,065 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 0.2187 (F)
B. Estimated 11-12 Equalized School Tax Rate____________________________________________
CAPE MAY CITY
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 5,673,742 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 2,841,950,984 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.1996 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 6,124,770 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 2,841,950,984 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 0.2155 (L)
CAPE MAY - LOWER CAPE MAY REGIONAL
22a. Estimated Tax Rate Information ______________________________
A. Estimated 11-12 School Tax Rate__________________________________
LOWER TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 10,491,544 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 4,096,120,972 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 0.2561 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 11,325,557 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 4,096,120,972 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 0.2765 (F)
B. Estimated 11-12 Equalized School Tax Rate____________________________________________
LOWER TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 10,491,544 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 4,220,857,580 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.2486 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 11,325,557 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 4,220,857,580 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 0.2683 (L)
CAPE MAY - LOWER CAPE MAY REGIONAL
22a. Estimated Tax Rate Information ______________________________
A. Estimated 11-12 School Tax Rate__________________________________
WEST CAPE MAY
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,615,454 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 515,688,263 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 0.3133 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,743,873 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 515,688,263 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 0.3382 (F)
B. Estimated 11-12 Equalized School Tax Rate____________________________________________
WEST CAPE MAY
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,615,454 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 488,586,496 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.3306 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,743,873 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 488,586,496 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 0.3569 (L)
CAPE MAY - LOWER CAPE MAY REGIONAL
17. Salaries and Benefits of Certain District Employees
Name Jack Pfizenmayer
Job Title Superintendent
Base Annual Salary 176,525
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 06/01/2006
Ending Date of Contract 05/31/2011
Annual Work Days 260
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 2,450
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 69,340
Description of:
Buyback of Sick Days 38% @ Retirement >18 Years in District
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
CAPE MAY - LOWER CAPE MAY REGIONAL
17. Salaries and Benefits of Certain District Employees
Name Christopher Kobik
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 132,560
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 2,650
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 1,100
Dental Insurance 2,450
Life Insurance 0
Other Insurances 0
Retirement Plans 10,391
Post-Employment Benefits 52,219
Description of:
Buyback of Sick Days 38% @ Retirement >18 Years in District
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
CAPE MAY - LOWER CAPE MAY REGIONAL
17. Salaries and Benefits of Certain District Employees
Name Dr. Ethel Lippman
Job Title Assistant Superintendent
Base Annual Salary 137,776
FTE 1.0
Shared with Another District? Y
District Name CAPE MAY CITY
Job Description in other district Supervisor of Child Study Team
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 2,650
Stipends 1,950
District Contributions above Teacher amount for:
Health Insurance 1,100
Dental Insurance 2,450
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 27,958
Description of:
Buyback of Sick Days 38% @ Retirement >18 Years in District
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
CAPE MAY - LOWER CAPE MAY REGIONAL
17. Salaries and Benefits of Certain District Employees
Name Frank Onorato
Job Title Business Administrator
Base Annual Salary 101,132
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 1,600
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 1,100
Dental Insurance 2,450
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
CAPE MAY - LOWER CAPE MAY REGIONAL
17. Salaries and Benefits of Certain District Employees
Name Joseph Battle
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 83,844
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 21
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 40,729
Description of:
Buyback of Sick Days 30% @ Retirement >18 Years in District
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
CAPE MAY - LOWER CAPE MAY REGIONAL
17. Salaries and Benefits of Certain District Employees
Name Thomas Frisoli
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 84,658
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 21
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 950
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 6,317
Description of:
Buyback of Sick Days 20% @ Retirement >10 Years in District
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments